2023 (4) TMI 115

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.... & Mr Kartik Garg, Advs. Respondent Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Jr. Standing Counsel. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) 1. Issue notice. 1.1 Mr Abhishek Maratha, learned senior standing counsel accepts notice on behalf of the respondent/revenue. 2. In view of the directions that ....

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...., proprietor of Dev Sales Corporation. 4.1 The value placed by the respondent/revenue qua the accommodation entry provided by Balaji Enterprises is Rs.1,44.56,180.00/- Likewise, the value placed vis-à-vis accommodation entry provided by Dev Sales Corporation is Rs.61,34,006/-. The cumulative value of these accommodation entries is thus Rs.2,05,90,186/-. 5. Concededly, the petitioner h....

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....cord its return in the prescribed form i.e., GSTR-2A, which sets out the inward supplies. These are supplies received by the petitioner from its registered supplier. [See Annexure P-13 at page 204]. 7. A perusal of the said details would show, that the GSTIN of the supplier is adverted to in the first column of the document placed before us. The GSTIN referred to therein matches with the GSTIN ....

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.... dated 28.03.2022 passed under Section 148A(d), and the consequential notice of even date i.e., 28.03.2022 issued under Section 148A(b) of the Act concerning AY 2018-19. It is ordered accordingly. 10.1 The AO will, however, have liberty to carry out a de novo exercise. Before the AO proceeds further, he will examine the documents placed on record by the petitioner, with regard to the receipt of....